A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-A
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Food
38-3.01
GST-free beverages supplied from vending machines (Act s 38-3)
(1)
For subsection 38-3(2) of the Act, this regulation applies to a beverage that:
(a) is specified in the third column of the table in clause 1 of Schedule 2 to the Act; and
(b) apart from subregulation (2), would not be GST-free; and
(c) is supplied on premises from a vending machine for consumption on the premises.
(2)
Section 38-3 of the Act, except subsection (3), does not apply to a supply of the beverage.
For subsection 38-3(2) of the Act, this regulation applies to a beverage that:
(a) is specified in the third column of the table in clause 1 of Schedule 2 to the Act; and
(b) apart from subregulation (2), would not be GST-free; and
(c) is supplied on premises from a vending machine for consumption on the premises.
(2)
Section 38-3 of the Act, except subsection (3), does not apply to a supply of the beverage.
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